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A society seeks clarification on whether payments to its professional partners (notary and lawyer) for professional services are income from work or from economic activity. The DGT determines that, upon meeting LIRPF requirements, such payments are classified as profits from economic activities.
Cuestión planteada 1º) Si las retribuciones percibidas por el socio aparejador por sus trabajos, se consideran rendimientos del trabajo personal a efectos del Impuesto sobre la Renta de las Personas Físicas y sujetas a su régimen general de retenciones o se debería facturar como trabajador autónomo y considerar sus retribuciones como rendimientos de actividad profesional.
Las retribuciones por servicios profesionales distintos de las funciones de administrador son rendimientos de actividades económicas si el contribuyente está incluido en el régimen especial de la Seguridad Social de autónomos o mutualidad alternativa. Para las funciones de administrador, las retribuciones se consideran rendimientos del trabajo. En ambos casos, al existir vinculación, las operaciones deben valorarse por su valor normal de mercado.
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